Profits from the sale of capital assets (stocks, real estate, mutual funds, cryptocurrency) are taxed at preferential long-term rates if held for more than one year (366+ days). Assets held for one year or less are classified as short-term capital gains and taxed as ordinary income.
Long-Term Capital Gains Tax Brackets (IRS)
| Filing Status | 0% Capital Gains Rate | 15% Capital Gains Rate | 20% Capital Gains Rate |
|---|---|---|---|
| Single | Up to $48,350 | $48,351 – $533,400 | Over $533,400 |
| Married Filing Jointly | Up to $96,700 | $96,701 – $600,050 | Over $600,050 |
| Head of Household | Up to $64,750 | $64,751 – $566,700 | Over $566,700 |
| Married Filing Separately | Up to $48,350 | $48,351 – $300,025 | Over $300,025 |
Net Investment Income Tax (NIIT)
High-income taxpayers may also be subject to the 3.8% Net Investment Income Tax (NIIT) on investment gains exceeding statutory Modified AGI thresholds: $200,000 for single filers and $250,000 for married couples filing jointly.
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